Business and Economics Business and Economics Accounting Banking & Finance Business Education Economics Management Marketing Office Administration Students may also take departmental minors in all of the departments listed above. Core Requirements: With some exceptions for office administration and business education majors, the following courses are required of all students majoring in the School in order that they may have a fundamental background in courses basic to successful completion of additional work. They are listed, as a suggestion, according to the years in which they should be completed: First Year Accounting 1, 2, 3 Second Year Economics 5, 6 Economics 49, 50, 51 Accounting 54 Description Elementary Accounting Hours 12 Principles of Economics Elementary Statistics Concepts of Electronic Data Processing Office Administration 33 Business Communication Third Year Banking and Finance 141 Management 136 Management 160 Management 172 Marketing 170 Corporate Finance Human Relations Business Law Industrial Organization and Management Principles of Marketing Total hours 54 Department of Accounting Paul M. Hansen, Chairman Professor, Paul M. Hansen; Associate Professors, Talmage Y. De Lange, Daniel Favero; Assistant Professors, Duane E. Baldwin, Fred C. Brown, James C. Harper. Accounting Major—In addition to the core requirements for all students in the School, requirements for a major in Accounting include Accounting 111, 112, 113, 120, 121, 199, plus at least 12 additional quarter hours in upper-division accounting. Also required are an additional 4 quarter hours in upper-division non- accounting courses offered by the School of Business and Economics. Economics 171 is highly recommended as an elective. Accounting Minor—A baccalaureate degree student may obtain a minor in accounting by completing Accounting 1, 2, 3, 111, 112, and 113. A non-business and economics major, in addition will complete Economics 5, 49, and Management 172. Composite Teaching Major in Business Education (Accounting)—See Business Education Composite Teaching Major. School of Education, page 246. Courses of Instruction 1. Elementary Accounting—Fundamentals of debit and credit, statements, work sheets, cycle, journals, ledgers, accrued and deferred items, closing the books, merchandising accounting. A W S (4) Staff 2. Elementary Accounting—Continuation of Accounting 1. Cash, investments, receivables, inventory, fixed assets, liabilities, partnerships and corporations. Prerequisite: Accounting 1. A W S (4) Staff 3. Elementary Accounting—Continuation of Accounting 2. Analysis of financial data and statements, price-level changes, special type statements, departmental and branch operations, budgeting, profit planning, consolidated statements, aids to management. Prerequisite: Accounting 2. A W S (4) Staff 54. Concepts of Electronic Data Processing—A generalized course designed to explore the history of electronic data processing and to develop an understanding of the practical uses of computers in business problem solving. A W S (3) Staff 58. Computer Programing for Business—Applied basic Cobol programing principles. Prerequisite: Accounting 54. W S (3) Staff 216 217